!! CLARIFICATION: Method 2 - DE 4/9 VVA vs DE 4/16 Valuation Method !!
This update refers to ChamberCustoms preferred method for calculating VVA, which is the VVA Method 2 - Nationally Agreed Rates.
It applies to all imports where VVA is declared in DE 4/9. It is NOT dependent on Valuation Method 2 declared in DE 4/16.
DE 4/9 is separate to and not conditional to DE 4/16 Valuation Methods 1 to 6 declared.
Please use the new VVA base calculations regardless of Valuation Method declared.
Posted Oct 26, 2026 - 10:11 GMT
Monitoring
HMRC has updated the nationally agreed rates VAT incidental expenses (VVA) as declared in CDS Data Element 4/9.
With immediate effect, please use the following rates when applying Method 2 on CDS import declarations:
- Group A – Airfreight: £0.55 per chargeable kg, subject to a minimum of £135 per consignment. Use whichever amount is greater. - Group B – Surface freight, groupage/consolidation: £125 per gross weight tonne, plus £110 per consignment for other ancillaries. The minimum addition is therefore £235. - Group C – Surface freight, full load: £760 per full load consignment.
Please ensure these revised rates are used on applicable CDS import declarations from today.
Further guidance and examples will follow.
ChamberCustoms Team
Posted Oct 23, 2026 - 10:07 BST
This incident affects: HMRC Systems (HMRC CDS (Import/Export declarations) - Live).